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2012 MAINE USE TAX COMPLIANCE PROGRAMThe State of Maine recently enacted the 2012 Maine Use Tax Compliance Program. The program is designed to educate taxpayers about their use tax responsibilities and offer them an opportunity to resolve any omissions that exist. This limited duration program offers Maine taxpayers an excellent opportunity to resolve all past use tax obligations by reporting and paying only the highest 3 years between 2006 and 2011. Applications for the program are accepted from October 1, 2012 through November 30, 2012. The program covers taxable purchases from January 1, 2006 through December 31, 2011. This is referred to as the “lookback period”. However, the taxpayer is only liable for the use tax incurred during the 3 calendar years of the lookback period that have the highest use tax liability as reported on the program’s return. The taxpayer is absolved from further liability for use taxes incurred prior to January 1, 2006, and is also absolved from liability for criminal prosecution and civil penalties and interest related to those taxes. The program is limited to unreported and unassessed use tax liabilities only. In order to participate in this program, a person must report all of their previously unreported taxable purchases during the lookback period. A person cannot use this program to report only one purchase made without disclosing all taxable purchases during the entire lookback period. Any material misrepresentations or material omissions would disqualify the person from this program. Filing and payment, or an agreed upon payment plan, need to occur no later than November 30, 2012. Payment plans are permitted by approval of the State Tax Assessor and only until May 31, 2013. Interest accrues on these payments. Information on the program is available on the web at www.maine.gov or www.maine.gov/revenue/compliance/utcompliance.html or by telephone at (207) 624-9595.
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